Oriole Industries has three activity cost pools and two products. It estimates production of 3,000 units of Product BC113 and 1,400 of Product AD908. Having identified its activity cost pools and the cost drivers for each pool, Oriole accumulated the following data relative to those activity cost pools and cost drivers.

Annual Overhead Data										Use of Cost Drivers per Product
Activity Cost Pool		Cost Drivers		Estimated Overhead			Estimated Use of Cost Drivers per Activity			Product BC113		Product AD908
Machine set-up		Set-ups		$	20,500		41			26		15
Machining		Machine hours			111,550		4,850			970		3,880
Packing		Orders			30,240		480			144		336

Prepare a schedule showing the calculations of the activity-based overhead rates per cost driver.

Cost Pool		Estimated MOH		Estimated Usage		Rate
Machine set-up		$enter a dollar amount		enter a number of set-ups		$enter a dollar amount per set-up	per set-up
Machining		$enter a dollar amount		enter a number of machine hours		$enter a dollar amount per machine hour	per machine hr.
Packing		$enter a dollar amount		enter a number of orders		$enter a dollar amount per order	per order

Prepare a schedule assigning each activitys overhead cost to the two products.

Assignment of overhead:		BC113		AD908
Machine set-up		$enter a dollar amount		$enter a dollar amount
Machining		$enter a dollar amount		$enter a dollar amount
Packing		$enter a dollar amount		$enter a dollar amount
Overhead assigned		$enter a total amount		$enter a total amount

(c)

Calculate the overhead cost per unit for each product. (Round answers to 2 decimal places, e.g. 15.25.)

	BC113	AD908
Overhead cost per unit	$enter a dollar amount rounded to 2 decimal places	$enter a dollar amount rounded to 2 decimal places